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Income Tax Appellate Tribunal, ‘SMC’ BANGALORE BENCH ‘ A ’
Before: SHRI JASON P BOAZ
Per Shri Jason P Boaz, A.M. : This appeal by the Revenue is directed against the order dt.18.06.2018 of the CIT (Appeals), Davangere pertaining to Assessment Year 2010-11.
Admittedly, the tax effect in this appeal by the Revenue is less than Rs.20 lakhs. In view of the CBDT Circular No.3/2018 dt.11.07.2018, the Revenue cannot file appeals before the Tribunal where the tax effect is less than Rs.20 lakhs. Since the tax effect in the present appeal is less
Rs.20 lakhs, this appeal of the Revenue is liable to be dismissed as not maintainable. Accordingly, the appeal of the Revenue for Assessment Year 2010-11 is dismissed.
In the result, the Revenue’s appeal for Assessment Year 2010-11 is dismissed.
Order pronounced in the open court on the 7th day of Nov., 2018.